Table 3. The reframing of calculative... | Emerald Publishing

Table 3.

The reframing of calculative practices and the amplifying effect on eco-innovation

The development of eco-innovation	Traces produced byeco-innovation	Impact on reframing calculative practices	Knowledge produced by calculations	Amplification effects on eco-innovation
Electrification of equipment	Change in product design Offering of integrated system Initial production in station	Integrated system as costing unit Change in initial cost structure of the equipment	High upfront cost High prices	Change in business model
Shift to service-based circular business models	Retained assets ownership Reuse of assets in several cycles Vertical integration	Change in costing technique: from full costing to LCC Change in cost structure Pricing based on value not cost Change in cost management: shift to target costing for cost and risk management	High costs for battery replacement	Circulation of batteries
Refurbishment and reuse of batteries	Reduced cost for battery replacement	Change in cost structure: adding costs related to circular activities	High battery cost, especially for high duty use	Focusing on improving battery technology
Improved battery technology	Better battery storage capacity and longer lifetime	Longer lifecycles of batteries and high residual value	Battery cost for high duty remains high High cost for equipment management in medium duty	Further development in battery technology and in the equipment

The development of eco-innovation	Traces produced byeco-innovation	Impact on reframing calculative practices	Knowledge produced by calculations	Amplification effects on eco-innovation
Electrification of equipment	Change in product design Offering of integrated system Initial production in station	Integrated system as costing unit Change in initial cost structure of the equipment	High upfront cost High prices	Change in business model
Shift to service-based circular business models	Retained assets ownership Reuse of assets in several cycles Vertical integration	Change in costing technique: from full costing to LCC Change in cost structure Pricing based on value not cost Change in cost management: shift to target costing for cost and risk management	High costs for battery replacement	Circulation of batteries
Refurbishment and reuse of batteries	Reduced cost for battery replacement	Change in cost structure: adding costs related to circular activities	High battery cost, especially for high duty use	Focusing on improving battery technology
Improved battery technology	Better battery storage capacity and longer lifetime	Longer lifecycles of batteries and high residual value	Battery cost for high duty remains high High cost for equipment management in medium duty	Further development in battery technology and in the equipment

Source(s): Authors’ own work